Core Viewpoint - The article provides a detailed guide on how to query tax credit information through the Electronic Tax Bureau APP and website, emphasizing the importance of understanding tax credit ratings and the process for obtaining and adjusting these ratings. Group 1: Electronic Tax Bureau APP - Users can log into the Electronic Tax Bureau APP and switch to the desired enterprise to access tax credit management [3] - The "Tax Credit Query and Adjustment" interface displays the credit evaluation for the past three years, allowing users to view detailed indicators for each year [5] - Detailed information on deduction standards and scoring can be found in the "Indicator Details" interface [6] - Users can download tax credit evaluation information in PDF format from the "Tax Credit Issuance" interface [10] - The system recommends possible adjustment actions based on the current year's tax credit evaluation when users click "Apply for Adjustment" [12] Group 2: Electronic Tax Bureau Website - Enterprises can log in to the Electronic Tax Bureau website using their business identity [14] - The current tax credit level is displayed next to the enterprise name on the homepage [15] - Taxpayers with an A-level credit rating can check the list of A-level taxpayers through the public service section [16] - The system defaults to show the current year's tax credit pre-evaluation indicators, with options to view different years [18] - Users can print or download the tax credit evaluation for the selected year and apply for adjustments based on the evaluation situation [19]

Core Viewpoint - The article discusses the regulations regarding the issuance of invoices when a lessee pays a penalty for early termination of a lease, emphasizing that such penalties should be included in the sales revenue as additional fees according to Chinese tax laws [5]. Group 1: Invoice Issuance Regulations - According to the "Invoice Management Measures" in China, entities must issue invoices for any payments received from business activities, including penalties [5]. - The "Implementation Measures for the Pilot Program of Business Tax to Value-Added Tax" specifies that sales revenue includes all fees and additional charges, which encompasses penalties [5]. - The "Interim Regulations on Value-Added Tax" also classify penalties as additional fees that should be included in the sales revenue [5]. Group 2: Tax Credit Evaluation - The article outlines the tax credit evaluation system, which categorizes taxpayers into five levels: A, B, M, C, and D, based on their annual evaluation scores [10]. - Level A is for scores above 90, while level B is for scores between 70 and 90. Level C is for scores between 40 and 70, and level D is for scores below 40 or those with serious credit violations [11]. - This evaluation system will be implemented starting July 1, 2025 [11]. Group 3: Electronic Document Delivery - The article explains the process of electronic delivery of tax documents, which requires taxpayers to sign an "Electronic Document Delivery Confirmation" to agree to receive documents electronically [13]. - Electronic delivery has the same legal effect as traditional delivery methods, allowing taxpayers to handle tax matters and fulfill obligations [13]. - Taxpayers can check their delivered documents and confirm receipt through the electronic tax bureau [14].

Group 1 - The article discusses the process of declaring environmental protection tax sources, emphasizing the steps involved in filling out necessary information and submitting tax declarations [4][5][6]. - It outlines the importance of accurately matching industry standards with pollution discharge permits to ensure compliance with environmental regulations [6][7]. - The article provides a detailed guide on how to collect and input pollution discharge coefficients, highlighting the need for precise data entry to avoid discrepancies [6][12]. Group 2 - The article mentions the electronic delivery of tax documents, explaining the process for taxpayers to sign the electronic delivery confirmation and its legal implications [16][17]. - It emphasizes the need for taxpayers to maintain a certain level of identity verification to utilize electronic services effectively [17]. - The article also notes that certain tax documents are not eligible for electronic delivery, which taxpayers should be aware of [17].

Group 1 - The article discusses whether enterprises under the approved taxation method can enjoy the additional deduction for R&D expenses [1] - According to the policy, enterprises that implement the approved taxation method are not eligible for the additional deduction for R&D expenses [1] - The relevant notification specifies that the policy applies to resident enterprises with sound accounting practices that implement account-based taxation and can accurately collect R&D expenses [1]

Core Viewpoint - The article discusses the implementation of the "Action Plan for Empowering and Enhancing Integration of Vocational Education and Industry (2023-2025)" by various government departments, aiming to promote the coordinated development of education and industry, and to deepen the integration of production and education [3]. Group 1: Policy Benefits for Enterprises - Since January 1, 2019, pilot enterprises engaged in vocational education can offset 30% of their investment against the education fee surcharge and local education surcharge [4]. - Group enterprises can also benefit, allowing subsidiaries that invest in vocational education to offset these surcharges [4]. - Eligible investments for offset include actual expenditures on vocational education and expenses related to stable cooperation with vocational colleges [5]. Group 2: Tax Deduction Policies - Enterprises can deduct up to 12% of their annual profit for public welfare donations when calculating taxable income, with excess amounts allowed to be carried forward for three years [8]. - The policy is based on the "Corporate Income Tax Law of the People's Republic of China" [9].

欢迎扫描下方二维码关注： 富自己的暑期生活,有些小伙伴刚毕业,即将踏 上工作岗位。那么,暑期打工取得劳务报酬和新 入职大学生首次取得工资、薪金如何预扣预缴个 人所得税?一起来了解一下吧! 、暑期实习生 政策规定 正在接受全日制学历教育的学生因实习取 得劳务报酬所得的,扣缴义务人预扣预缴 个人所得税时可按照 《国家税务总局关于发布〈个人所得税扣缴 申报管理办法（试行）〉的公告》 (2018年 第61号) 规定的累计预扣法计算并预扣预缴 税款。 计算公式 本期应预扣预缴税额=（累计收入额-累计减 除费用) × 预扣率-速算扣除数-累计减免税 投资者送到的时间了十周一路 ▲ 郎 系 小贴士 累计减除费用按照5000元/月乘以纳税人在 IL 本单位开始实习月份起至本月的实习月份数 计算。 2 上述公式中的预扣率、速算扣除数,按照 2018年第61号公告所附的《个人所得税预 扣率表一》执行。如下: (居民个人工资、薪金所得预扣预缴适用) | 级数 | 累计预扣预缴应纳税所得额 | 预扣率(%) | 速算扣除数 | | --- | --- | --- | --- | | 1 | 不超过 36000元 | 3 | 0 | ...

欢迎扫描下方二维码关注： 来源 广东税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 残疾人员的范围适用《中华人民共和国残 疾人保障法》的有关规定。 享受该政策需要符合什么条件 ? 企业享受安置残疾职工工资100%加计扣除应 同时具备如下条件 : ( 一 ) 依法与安置的每位残疾人签订 了1年以上（含1年）的劳动合同或服 务协议,并且安置的每位残疾人在企 业实际上岗工作。 ( 二 ) 为安置的每位残疾人按月足额 缴纳了企业所在区县人民政府根据国 家政策规定的基本养老保险、基本医 疗保险、失业保险和工伤保险等社会 保险。 (三)定期通过银行等金融机构向安 置的每位残疾人实际支付了不低于企 业所在区县适用的经省级人民政府批 准的最低工资标准的工资。 ( 四 ) 具备安置残疾人 上岗 T 作的基本设施。 享受这项政策需要向税务机关申请吗 ? 根据《企业所得税优惠政策事项办理办法》(国 家税务总局公告 ...

Core Viewpoint - The article discusses the tax reduction policies for advanced manufacturing enterprises in China, highlighting a total tax reduction and refund amounting to 1,109.4 billion yuan for 2024, aimed at supporting high-quality development in the manufacturing sector [2]. Group 1: Tax Reduction Policies - The policy allows eligible taxpayers to apply for refunds of incremental and stock VAT credits, specifically targeting manufacturing and related industries [4]. - Relevant policies include announcements from the Ministry of Finance and the State Taxation Administration regarding the implementation of VAT refund policies [4]. Group 2: Eligible Industries - Eligible industries for the VAT refund include manufacturing, scientific research and technical services, electricity, heat, gas, and water production and supply, software and information technology services, ecological protection and environmental governance, and transportation, warehousing, and postal services [5]. - The definition of eligible enterprises includes those whose VAT sales in the specified industries exceed 50% of total VAT sales over the past 12 months [5]. Group 3: Conditions for Enjoying Benefits - Taxpayers must meet specific conditions to qualify for the VAT refund, including maintaining a certain level of sales in the eligible industries [6][7]. - The incremental VAT credit is calculated based on the difference between the current period's end credit and the credit as of March 31, 2019 [8]. Group 4: Calculation of Refundable VAT Credits - The formula for calculating refundable VAT credits includes both incremental and stock VAT credits, adjusted by the input composition ratio [10]. - Taxpayers must reduce their current period's VAT credits by the amount refunded [10]. Group 5: Application Process - The application process for VAT refunds involves several steps through the electronic tax bureau, including data pre-filling and submission of the application form [12][15].

Core Viewpoint - The article discusses the definition and criteria for determining reasonable salary and wage expenses for enterprises, as well as the specifics of employee welfare expenses and their tax deductibility [1][2][3]. Summary by Sections Definition of Salary and Wage Expenses - Salary and wage expenses refer to all cash and non-cash compensation paid to employees, including basic salary, bonuses, allowances, and other related expenditures [1]. - Reasonable salary and wage expenses are defined as those that comply with the company's established salary system and are confirmed by tax authorities based on specific criteria [1][2]. Criteria for Reasonable Salary and Wage Expenses - The criteria for determining reasonable salary and wage expenses include: 1. The enterprise has a standardized salary system. 2. The salary system aligns with industry and regional standards. 3. Salary adjustments are orderly and relatively fixed over time. 4. The enterprise has fulfilled its tax withholding obligations. 5. The arrangements are not aimed at tax evasion [1]. Employee Welfare Expenses - Employee welfare expenses include costs related to facilities and services provided for employees, such as canteens, medical services, and various subsidies [3]. - Specific components of employee welfare expenses include: 1. Costs incurred by internal welfare departments for facilities and personnel. 2. Various subsidies for health care, living, housing, and transportation. 3. Other welfare expenses such as funeral subsidies and relocation expenses [3]. Accounting for Employee Welfare Expenses - Enterprises must maintain separate accounts for employee welfare expenses to ensure accurate accounting. Failure to do so may result in tax authorities imposing reasonable estimates [4]. Tax Deductibility of Salary and Welfare Expenses - Salaries that are accrued in December but paid in January can be deducted in the year they are accrued [6]. - Welfare subsidies that are part of the salary system can be deducted as salary expenses, while those that do not meet the criteria must be classified as welfare expenses [6]. Treatment of Temporary Workers - Expenses related to seasonal workers, temporary workers, interns, and re-employed retirees must be categorized as either salary expenses or welfare expenses, with specific tax deductibility rules applying to each category [6].

Policy Content - From now until December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax (VAT) [4] - Small-scale taxpayers with monthly sales exceeding 100,000 yuan can still be exempt from VAT if the sales of real estate are deducted and the remaining sales do not exceed 100,000 yuan [4] - Small-scale taxpayers applying the differential taxation policy will determine eligibility for VAT exemption based on the sales amount after deductions [5] Tax Rate Reduction - Until December 31, 2027, small-scale taxpayers will have their taxable sales income subject to a 3% tax rate reduced to 1% [6] Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT exemptions for small-scale taxpayers [8] Enjoyment of Policies - Small-scale taxpayers must fill out specific sections in the VAT declaration form to claim exemptions and reductions [9] - Detailed guidelines are provided for taxpayers with quarterly sales below and above 300,000 yuan [9]